American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

New Scholar Session
Tuesday August 9, 2011 — 10:15 am-11:45 am

Table: 1 Pre-Litigation Communication Strategy: Keeping Accounting Firms Out of the Courtroom
Jason T. Rasso, University of South Florida;
Senior Faculty Mentor: Rick C. Warne, George Mason Universtiy

Table: 1 The Relationship between the Client Economic Importance and the Classification Shifting
Yinghong Zhang, Rensselaer Polytechnic Institute;
Senior Faculty Mentor: Wayne B. Thomas, University of Oklahoma

Table: 2 Classified Board and Market Perceptions: Using Earnings Quality and Credit Risk
David Harris, Syracuse University; Lihong Liang, Syracuse University; SangHyun Suh, Tennessee State University;
Senior Faculty Mentor: To Be Announced

Table: 2 Connecting the Dots: The Accruals Quality Premium vs. the Value Premium
Doina C. Chichernea, University of Toledo; Anthony D. Holder, Case Western Reserve University; Diana Wei, Office of the Comptroller of the Currency;
Senior Faculty Mentor: To Be Announced

Table: 3 Do New CEO Appointments Affect Firms' Information Environment?
Shawn X. Huang, University of Arkansas; Adi Masli, University of Arkansas;
Senior Faculty Mentor: To Be Announced

Table: 3 Defined Benefit Pension Sponsors & Market Prices after Pension Accounting Reform
Robin L. Knowles, Texas State University;
Senior Faculty Mentor: To Be Announced

Table: 4 Persistent Optimism or Pessimism in Analysts' Earnings Forecasts: Can an Individual Bias Correction Improve the Consensus Forecast?
Ingolf Dittmann, Erasmus University Rotterdam; Felix Hans Lamp, Erasmus University Rotterdam;
Senior Faculty Mentor: To Be Announced

Table: 4 On the Informational and Regulatory Roles of Loan Loss Provision
Kai Du, Yale School of Management;
Senior Faculty Mentor: Bjorn N. Jorgensen, University of Colorado-Boulder

Table: 5 The Impact of Accounting and Auditing Enforcement Releases on Firms' Cost of Equity Capital
Curtis M. Nicholls, Bucknell University;
Senior Faculty Mentor: Darren Roulstone, The Ohio State University

Table: 5 The Effects of Accounting Conservatism on Earnings Persistence and the Accrual Anomaly
Bo-Young Kim, KAIST Graduate School of Management; Sang-Hyun Park, KAIST Graduate School of Management;
Senior Faculty Mentor: Greg Sommers, Southern Methodist University

Table: 5 Unbiased Accounting Considering Profitability
Martin Staehle, University Hohenheim; Niklas Lampenius, University Hohenheim;
Senior Faculty Mentor: Martin G. Wu, University of Illinois-Urbana-Champaign

Table: 6 Earnings Management and Enforcement of Accounting Standards: Evidence from Germany
Hans-Joachim Böcking, Goethe-University Frankfurt; Marius F. Gros, Goethe-University Frankfurt; Christoph G. Wallek, Goethe-University Frankfurt; Daniel J. Worret, Goethe-University Frankfurt;
Senior Faculty Mentor: Inder Khurana, Univ of Missouri-Columbia

Table: 6 Cross-Cultural Environmental Disclosures: France and the United States
Janet B. Butler, Texas State University-San Marcos; Yann Quemener, Brittany School of Management; Cecily A. Raiborn, Texas State University-San Marcos;
Senior Faculty Mentor: Mark Myring, Ball State University

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